Central Tax (Rate) Notification No 19 of 2018 dated 26th July, 2018 under GST

 

Notification no 19/2018 Central Tax (Rate) date on 26th July, 2018, GST

 

 

Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 

The extract of GST Notification No. 19/2018- Central Tax (Rate) is given below: 

 Notification No. 19/2018- Central Tax (Rate), GST

                                                                                          [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(Department of Revenue)

 

Notification No.19/2018-Central Tax (Rate)

 

New Delhi, the 26th July, 2018

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E), dated the 28th June, 2017, namely:-

 

In the said notification, in the Schedule, -

 

(i)                 after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“92 A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass”;

 

 

 

 

(ii)              after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“93 B

1404 90 90

Vegetable materials, for manufacture of jhadoo or

 

 

broom sticks”;

 

 

 

 

(iii)            for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -

 

“102A

2306

De-oiled rice bran

 

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018”;

 

(iv)             after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

 

“114A

44 or 68

Deities made of stone, marble or wood

 

 

 

114B

46

Khali Dona; Goods made of sal leaves, siali leaves,

 

 

sisal  leaves,  sabai  grass,  including  sabai  grass

 

 

rope”;

 

(v)               for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-

 

“117

48 or 4907   Rupee notes or coins when sold to Reserve Bank of

 or 71  India or the Government of India”; 

(vi)             after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“132A

53

Coir pith compost other than those put up in unit

 

 

container and, -

 

 

(a) bearing a registered brand name; or

 

 

(b) bearing a brand name on which an actionable

 

 

claim  or  enforceable  right  in  a  court  of  law  is

 

 

available  [other  than  those  where  any  actionable

 

 

claim or enforceable right in respect of such brand

 

 

name has been foregone voluntarily, subject to the

 

 

conditions as in the ANNEXURE I]”;

 

(vii)          after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 

 

“146A    9619 00 10   Sanitary   towels   (pads)   or   sanitary   napkins;

or

tampons”;

 

9619 00 20

 

 (viii)        after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“152

Any   Chapter

Rakhi (other than those made of goods falling

 

except 71

under Chapter 71)”.

 

 

 

 

 

 This notification shall come into force on the 27th July, 2018.

 

[F.No.354/255/2018-TRU] 

 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017 and last amended by Notification No. 07/2018 - Central Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 81 (E), dated the, 25th January, 2018.

 

 

 

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